Document that identifies the individual taxpayer before the Federal Revenue of Brazil It is mandatory to have it for opening a company and acquiring real estate, for example. Also for phone chips, invoices, among others.

It is the fiscal number of the foreign company in Brazil. Mandatory for incorporation of a branch or company in Brazil.

It is a type of company that separates the equity of the partner and the company. It is limited to the fully paid-up share capital of the company. It is the equivalent of SARL in France or LLC in the US. It can have 1 or more partners. It is the most used and recommended type.

Type of companies in which the share capital is not assigned to a specific name, but is divided into shares that can be traded freely, without the need for a public deed or other notarial act. It is not so indicated for its complexity and high fee costs.

Private contract between partners of a company in which it aims to establish organization and functioning rules that are not present in the company's constitutive act, the latter being a public document.

The registration of a brand guarantees, in the national territory, the exclusivity of the use of a name or figurative or three-dimensional elements that identify it (logomark). The registration of a patent is intended for inventors of a new technology of a product or process, meeting the requirements of novelty, inventive activity and industrial application.

Process before the financial institution and central bank of Brazil for international money transfer. Both receiving from abroad and sending from Brazil to abroad.

National Migrant Registry. Document issued before the federal police after obtaining a residence permit or filing a visa application. It is from here that a migrant becomes a resident in the country.

For any corporate changes contained in the company's articles of incorporation.

Validate a document for use abroad. Legalization must be done in the country of origin of the document.

Translation from one language to another, of public faith, giving, in Brazil, the legal existence of the document issued in foreign language, without replacing it. translation of a document in a foreign language into Portuguese must be made in Brazil by a public/sworn translator duly registered by the Board of Trade.

Based on the principle of reciprocity, the country that requires a visa for Brazilians to enter the country will also need visas to travel to Brazil. Currently, Brazil has visa exemption for more than 90 countries and as a rule, the period of stay is 90 days. Consult us to find out more.

Yes, it is possible, with minor exceptions. Consult us to find out more.

No. The shipment must be made in foreign currency and once in Brazil, the conversion to BRL/R$ is carried out by the financial institution recognized by the Central Bank of Brazil, in Brazil, through an exchange process.

The maximum amount allowed for the circulation of cash in cash on international trips without the obligation to declare is USD10 (or equivalent in another currency).

It means that in order to open a company, make any corporate changes or any document or information that you want to make public/third parties about a company, it is necessary to register it with the Board of Trade of the Brazilian State where the business is headquartered.

Yes, but Brazilian legislation is still very strict. International credit card companies only; international organizations; foreign embassies and delegations; diplomats and foreign officials from foreign entities may have. Still, individual residents can also have it, but with high costs and fees and in some specific banks.

No. To obtain Brazilian citizenship, you must first obtain a residence permit/permanent visa for, after a certain period of residence in Brazil, to carry out the naturalization process. Consult us to find out more.

Possession is the de facto exercise of powers over a tangible thing, in a continuous and peaceful manner, according to Brazilian legislation. The contract for the assignment of possessory rights transfers ownership rights over a property, without transferring ownership, from the seller (assignor) to the buyer (assignee). The assignor grants the assignee the right to exercise possession, with its duties and responsibilities, for a specified period. This assignment of rights is generally onerous. It is important to note that the transferee does not acquire ownership of the property, only the right of possession, subject to contractual conditions and applicable legislation. Definitive ownership of the property is obtained through land regularization measures, such as SPU, REURB and adverse possession.

The purchase and sale agreement is used to transfer ownership of an asset between a seller and a buyer, setting out conditions and terms for the transfer. The seller, as the legal owner, agrees to transfer ownership in exchange for payment. The contract must include details of the good, value, payment terms, obligations of both parties and guarantees, if any.

The purchase and sale differs from the assignment of possessory rights, as in the latter there is no transfer of ownership. In the purchase and sale agreement, the seller is the owner and the buyer acquires full ownership after fulfilling the conditions. In the assignment of possessory rights, only the ownership rights are transferred, keeping the assignor as the owner. The transferee can exercise possession, but does not become the legal owner.

The public deed is an official document that records the will of the parties in a real estate transaction, being drawn up by a notary in a notary. It is essential to formalize and prove the transfer of ownership of a property, as well as other acts related to real rights over real estate. The public deed gives legal certainty to the parties, as it has public faith and is considered true and authentic. In addition, it is necessary for the registration of the transmission of property in the real estate registry, guaranteeing publicity and effectiveness against all. After signing, the deed is registered in the notary's book of notes, becoming part of the public collection and formalizing the transfer of ownership, provided that the legal requirements are met.

The real estate registration is a public record containing essential information about a property, issued and maintained by the property registry office. It aims to provide legal certainty and transparency in real estate transactions. The registration is proof of ownership, characteristics and restrictions of the property, providing data such as location, physical description, transaction history and real encumbrances, such as mortgages and pledges. This information is crucial to making informed decisions and preventing litigation. The license plate is issued through registration in the notary's book, becoming part of the public collection and available for consultation, ensuring publicity and authenticity of information about the property.

Real estate due diligence is a detailed analysis performed prior to the purchase of a property to understand its real estate and environmental situation. The objective is to identify risks, problems or contingencies related to the acquisition. This analysis minimizes risks by allowing the identification of burdens, legal disputes, environmental restrictions, structural problems and financial obligations of sellers. Due diligence provides security and supports informed decisions, avoiding future losses. It is carried out through analysis of documentation, prior study and issuance of reports.

Contract analysis thoroughly examines the terms and provisions of a contract to identify risks, inconsistencies, ambiguities or unfavorable provisions. This helps to avoid future litigation and protect the interests of the parties. The analysis seeks to guarantee clarity, completeness and legal soundness of the contract, verifying its compliance with the legislation and avoiding abusive, illegal or contrary to public order clauses. It also assesses the equity of the provisions, avoiding clauses that are excessively disadvantageous for one of the parties.

REURB (Urban Land Regularization) is a Brazilian legal procedure that seeks to regularize informal and irregular settlements in urban areas. It aims to promote social inclusion, legal security and access to basic rights for informal land occupants. Urban land regularization is important as it allows for the regularization of irregularly occupied areas, giving occupants the right to property or the regularization of their occupations. This provides legal security, access to public services, infrastructure and housing programs, and promotes the sustainable development of urban areas. The REURB process involves identification, registration, feasibility analysis, elaboration of a regularization plan and execution of the necessary actions.

The land tenure regularization of a property on marine land involves specific procedures due to their peculiarity as areas under the domain of the Union. It is necessary to identify whether the property is located on marine land and obtain an occupation certificate from the Federal Heritage Secretariat (SPU) or equivalent body. The regularization process includes the elaboration of an administrative process with the SPU, presenting documents and information about the property and the occupant, justifications and arguments for the regularization. Generally, it is necessary to obtain the consent of the SPU, prove continuous and uninterrupted possession, pay fees and fees on the land. In cases of properties partially on marine land, the occupation process can be combined with adverse possession.

Extrajudicial adverse possession is an administrative procedure that allows you to acquire ownership of a property amicably, without resorting to the Judiciary. The process is conducted in a notary and regulated by the Civil Procedure Code and the Usucaption Law. It involves the presentation of an application and documentation at the real estate registry office, including a floor plan, description of the property, proof of peaceful and peaceful possession, negative certificates of encumbrances, among others. Confronting parties and interested third parties are notified to express objections. If there is no dispute, the registry office issues a notarial act declaring the adverse possession. The usucapient may request the registration of the property in his name at the competent notary, transferring the property definitively.

Accounting is important because it provides essential financial information for making managerial decisions, helps control and manage resources, fulfills tax and regulatory obligations, and allows for accountability to investors, shareholders and other stakeholders.

As a rule, the company needs to have accounting that covers the accounting, tax, corporate and personnel department sectors.

The accounting sector is responsible for recording, organizing and interpreting a company's financial information, as well as providing support and guidance on accounting matters, in order to ensure compliance with applicable laws and regulations.

The sector is responsible for preparing and delivering the Digital Accounting Bookkeeping (ECD), Tax Accounting Bookkeeping (ECF) and Dimob – Statement of Information on Real Estate Activities. In addition to, when the customer is an individual, preparation and transmission of the Declaration of Annual Adjustment of Individual Income Tax.

The sector is responsible for recording and classifying tax documents, including posting and organizing incoming tax documents, such as incoming and outgoing invoices.

In the same sense, calculation of taxes by carrying out the necessary calculations to determine the amounts to be paid of taxes related to the client's main activity, such as, but not limited to, PIS, COFINS, CSLL and IRPJ, Service Tax – ISS and Tax on the Circulation of Goods and Services – ICMS or add it to Simples, in the case of opting companies.

Finally, the preparation and submission of monthly tax obligations required by law, such as, but not limited to, SPED Fiscal (Public Digital Bookkeeping System), EFD Contributions (Digital Tax Bookkeeping of Contributions), DCTF (Declaration of Debts and Federal Tax Credits), EFD-Reinf (Digital Tax Bookkeeping of Withholdings and Other Tax Information), and also, Program Generating the Simples Nacional Collection Document (PGDAS) and Declaration of Socioeconomic and Tax Information (DEFIS), in the case of companies opting for Simples nacional.

The invoice is a tax document that aims to record a commercial transaction or the provision of services. It is an official proof of operations carried out between companies or between companies and final consumers.

The invoice contains relevant information, such as the identification of the parties involved (issuer and recipient), description of products or services, quantities, values, incident taxes, among other specific data. It is important to emphasize that the issuance of the invoice is mandatory in several situations, but it can also be carried out voluntarily in some circumstances.

The main situations in which the invoice must be issued are:

Product sales: All sales of products, whether materials, goods or goods, must be accompanied by an invoice.

Services provision: The provision of services also requires the issuance of an invoice, recording the nature and value of the service provided.

Return of goods: When goods are returned, whether for reasons of quality, exchange or cancellation of the sale, a specific invoice for this operation must be issued.

Shipment of goods for repair: If a company sends goods for repair or repair, it is necessary to issue a shipping invoice for repair purposes.

Goods transfer: When goods are transferred between establishments of the same company located in different states, the issuance of a specific invoice for this operation, called a Transfer Invoice, is required.

Exportation and importation: In foreign trade operations, the issuance of invoices is mandatory both when exporting products outside the country and when importing products from abroad.

It is worth mentioning that the issuance of the invoice is a fiscal and legal obligation, as it helps in the collection of taxes and contributes to the regularization of commercial operations.

The rules and procedures for issuing invoices may vary according to the legislation of each state or municipality. It is important that companies comply with current legislation and follow the guidelines of the competent inspection bodies, such as the State Finance Department (SEFAZ) or the Municipal Finance Department (SEFIN).

As a rule, the taxes that must be taken into account when setting up a company are:

PIS (Social Integration Program) and COFINS (Contribution to Social Security Financing): These are federal taxes whose objective is to finance the payment of unemployment insurance and salary bonuses. They are levied on the monthly billing of companies, at variable rates according to the tax regime.

CSLL (Social Contribution on Net Income): It is a Brazilian federal contribution that is levied on the net income of companies. Its purpose is to finance social security and has rates that vary according to the sector in which the company operates.

IRPJ (Corporate Income Tax): It is a Brazilian federal tax that is levied on corporate profits. The rates vary according to the tax regime and the amount of profit obtained.

ISS (Service Tax): ISS is a tax that is the responsibility of the Municipalities and covers services provided by companies, corporations or self-employed professionals, provided that the operation is not within the jurisdiction of the State.

ICMS (Tax on Circulation of Goods and Services): It is a state tax in Brazil that is levied on the movement of goods and the provision of transport and communication services. ICMS rates are defined by each state and may vary between products and services.

Dividend Tax: In Brazil there is no tax on dividends.

It is important to note that the definitions provided are brief and simplified to facilitate general understanding. For a complete and accurate understanding of these taxes, it is necessary to consult the current tax legislation and/or seek appropriate professional guidance.

In Brazil, there are three tax regimes for companies: National Simple, Presumed Profit and Real Profit. Each of them has specific characteristics and criteria to determine the way of calculating and paying taxes:

Simple national: It is a simplified and unified tax regime aimed at microenterprises (ME) and small businesses (EPP). It covers the unification of several taxes in a single payment slip, such as the Tax on the Circulation of Goods and Services (ICMS), the Tax on Services (ISS), the Social Integration Program (PIS), the Contribution for the Financing of Social Security (COFINS), IRPJ (Corporate Income Tax), CSLL (Social Contribution on Net Income), among others. It works by applying a progressive rate based on the company's billing.
For companies already in operation, the Simples option request can be made in January, until the last working day (31/01).
For companies starting their activity, the deadline for requesting an option is 30 days from the last approval of registration (municipal or state, if required), provided that 60 days have not elapsed from the opening date shown on the CNPJ.

Presumed profit: In this regime, taxation is based on the presumption of profit of the company, determined by a pre-fixed margin established by law for each economic activity. Companies that opt ​​for Presumed Profit have a relatively lower tax burden in relation to Real Profit, as the tax is calculated on a presumed profit value, not requiring detailed accounting of all revenues and expenses. It is applicable to companies with annual revenues below a certain threshold.

Real profit: In this regime, taxation is calculated based on the company's effective accounting profit. Companies that adopt Real Profit must account for all revenues and expenses in detail, following current accounting principles. Taxation is levied on the calculated net income, requiring the payment of federal taxes, such as Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL), in addition to other applicable taxes.

The choice of the most appropriate tax regime depends on several factors, such as the company's annual revenue, the activity carried out, expenses and profit margin. Each regime has its particularities and tax implications, so it is recommended to seek guidance from an accountant or tax consultant to determine which regime is most advantageous for the business, considering its specific characteristics.

In this case, even before the opening of the company, the assistance of a professional responsible for assisting in the elaboration of the company's articles of incorporation, which establishes the rules and rights of the partners, as well as the way of functioning of the company, as well as for the best classification. of the company's activity with the National Classification of Economic Activities - CNAE. In addition, this sector also takes care of any contractual changes that may occur over time.

In addition, it is responsible for taking care of the company's registration procedures with the competent bodies, such as the Board of Trade or the Legal Entity Registry. This includes obtaining the CNPJ (National Register of Legal Entities) and other records necessary for the regularization of the company.

The CNPJ, abbreviation of National Register of Legal Entities, refers to a card used to prove the existence of a company. This document is issued when a business is established, indicating its legal registration with the competent bodies.

The CNPJ card contains several essential information about the company, including the opening date, address, telephone number, description of the main and secondary activity, registration status, such as its validity and activity status.

Finally, it is possible to check if the company is in operation, downloaded or inactive.

The CNAE is the instrument for the national standardization of economic activity codes and the framing criteria used by the various public administration bodies in the country.

This is a breakdown of the CNAE - National Classification of Economic Activities, applied to all economic agents engaged in the production of goods and services, which may include establishments of private or public companies, agricultural establishments, public and private organizations, institutions without for profit and autonomous agents (individuals).

Choosing the correct CNAE is essential for companies, as it is directly related to various tax, labor and regulatory obligations, such as tax framework, ancillary obligations, licensing, authorizations and definition of the sector in which it operates.

If the company has employees, the personnel department is essential, as it will guide and carry out the admission procedures, including registration in the work booklet, drafting employment contracts, obtaining the necessary documents and registering the information in competent bodies, calculation of salaries, overtime, commissions, benefits and other employee earnings, in addition to the calculation of legal discounts, such as income tax, social security contribution and discounts for absences or delays in the payment of social security contributions (INSS), Guarantee Fund for Length of Service (FGTS), union dues and other social obligations owed by the company.

Monthly contributions to the INSS (National Social Security Institute) are amounts withheld directly from the worker's salary and allocated to the social security system in Brazil. These contributions aim to ensure social protection and access to social security benefits, such as retirement, sick pay, maternity pay and death pension.

These contributions are mandatory for most workers with a formal contract, including employees, domestic servants and casual workers. The amount to be paid is calculated based on the worker's monthly remuneration and follows a progressive rate table.

In the worker's paycheck, contributions to the INSS appear as discounts. The employer is responsible for retaining and transferring these amounts to the INSS together with its own employer contribution.

The FGTS (Employment Severance Indemnity Fund) is a labor right provided for in Brazilian law. It was created with the aim of protecting workers in the event of unfair dismissal, in addition to financing housing, basic sanitation and infrastructure programs.

The FGTS is not deducted directly from the employee's salary. It is an obligation of the employer, who must deposit monthly in a linked account in the name of the worker, an amount corresponding to 8% of the employee's gross salary. These deposits are made into a specific bank account at Caixa Econômica Federal, responsible for administering the FGTS.

The FGTS amount is not used to calculate the employee's net salary, that is, it is not deducted from the paycheck. It is an additional amount that must be collected by the employer to guarantee the financial protection of the worker.

Hiring accounting professionals is important, as they have specific knowledge and experience to deal with accounting complexities, keep up with changes in laws and regulations, in addition to offering valuable insights for the company's financial management.

In addition, outsourcing accounting services can be a viable option for smaller companies that do not have the resources to maintain an in-house accounting department. Outsourcing allows the company to focus on its core activities while accounting specialists take care of accounting responsibilities.

The tax legal sector is responsible for dealing with legal and tax issues related to the company, including the analysis and interpretation of tax legislation, the preparation of tax planning and the defense of the company's interests in any tax disputes.

In this sense, it can be said that the tax legal sector operates in 3 different fields. Representation of the company in judicial and administrative litigation, development of tax planning involving the reduction of the tax burden and consultancy regarding the applicability of rules and doubts related to the tax area.

The understanding of the public administration is not always in accordance with the constitutional and legal norms that govern the relationship between the tax authorities and the taxpayer. In this sense, it is up to the tax attorney to file lawsuits aimed at recovering amounts unduly collected or defending the taxpayer against tax assessment notices aimed at the collection of unduly assessed taxes.

Tax planning aims to optimize the collection of taxes by the company, whether due to non-payment of the tax, reduced payment or even deferred payment (when there is legal authorization for payment at a later date).

Planning, sometimes originating from a consultancy, must be done following a few steps, such as:

• Analysis of the current situation;
• Identification of opportunities;
• Planning;
• Implementation;
• Follow up and update.

It is noteworthy that tax planning must always be carried out in compliance with legal norms, without seeking to hide information from the public administration. Such conduct configures tax evasion, which is not adopted by our office.

Tax consultancy is a specialized service offered by trained professionals in the fiscal and tax area, with the aim of assisting companies and individuals in the management and optimization of their tax obligations. This consultancy has as its main focus the answer to doubts regarding the Brazilian national legislation, always aiming to expose the best compliance with the current tax rules and regulations, always giving the client the necessary legal security.

In most cases, tax consulting can result in tax planning, which in turn follows the steps indicated in the previous topic.

Opening balance sheet, billing statement, proof of address and partner documents (RG, CPF and proof of residence), initial contribution of R$ 200,00.

Account access for those who do not have RNM is carried out by proxy. The administrator can ask the bank for access and from there we can transfer it to you.

Yes, after granting access, it is possible to carry out operations through the bank's application or website.

A debit card is required when opening an account, depending on the bank, delivery can take between 10 and 30 business days.

Subject to approval by the issuing bank. The company needs to present a billing document for the bank to verify the financial capacity. If approved, the card is released.

The bank account can only be opened for those who have a National Migrant Registry.

Certificate of Bank Deposit" (CDB) is a fund that has immediate liquidity, therefore part or all of the money can be withdrawn at any time. The Return Margin varies, being at an average of 13% per year (the bank effectively to 92 to 98% of this rate, depending on how long the money remains invested).